{"id":106,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=106"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-f0a3e0f734531ce84fed","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-analytique\/variabilite-charges-comptabilite-analytique.php","title":{"rendered":"La variabilit\u00e9 des charges de la comptabilit\u00e9 analytique"},"content":{"rendered":"<h1>La variabilit\u00e9 des charges de la comptabilit\u00e9 analytique<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"181\" name=\"file_name\"\/><\/p>\n<p>Dans l&rsquo;entreprise certaines charges varient selon la production et d&rsquo;autres sont ind\u00e9pendantes de l&rsquo;activit\u00e9. Il y a trois types de charges : charges fixes, charges variables, et semi variables, donc l&rsquo;analyse des charges \u00eatre conduite suivant le crit\u00e9re de sensibilit\u00e9 aux variations de l&rsquo;activit\u00e9. <\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<h2>Charges fixes ( charges de structure )<\/h2>\n<p>Ces charges sont ind\u00e9pendantes des variations de l&rsquo;activit\u00e9 de l&rsquo;entreprise.<\/p>\n<p>Exemple : Dotation aux amortissements, personnel de surveillance ou de direction&#8230;<\/p>\n<h2>Charges variables ( charges op\u00e9rationnels )<\/h2>\n<p>Ces charges d\u00e9pendent du volume de production, elles peuvent \u00eatre plus que proportionnelles ou moins que proportionnelles aux variations de l&rsquo;activit\u00e9.<\/p>\n<p>Exemple : Main d&rsquo;oeuvre productive, \u00e9nergie&#8230;<\/p>\n<h2>Charges semi variables ( charges mixtes )<\/h2>\n<p>Charges qui ce constituent d&rsquo;une partie fixes et d&rsquo;une partie variable.<\/p>\n<p>Exemple : charges d\u2019\u00e9lectricit\u00e9.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La variabilit\u00e9 des charges de la comptabilit\u00e9 analytique Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-106","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=106"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/106\/revisions"}],"predecessor-version":[{"id":2239,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/106\/revisions\/2239"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}